Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2018 – Central
Tax
New Delhi, the 23rd January, 2018
G.S.R....(E).- In exercise of the powers conferred by sub-section (1) of
section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereafter in this notification referred to as the “CGST Act”), on the
recommendations of the Council, the Central Government hereby makes the
following amendment in the notification of the Government of India in the
Ministry of Finance, Department of Revenue
No. 39/2017 - Central Tax dated the
13th October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Subsection (i) vide number G.S.R. 1253 (E) dated the 13th October,
2017, namely:-
In the said notification, for the words and figures “except rule 96”, the
words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule
(10) of rule 96” shall be substituted.
Note:- The principal notification
No. 39/2017-Central Tax, dated the 13th
October, 2017 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1253 (E), dated the 13th October,
2017.
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No.349/58/2017-GST(Pt.)]
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